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Pajak Penghasilan 26 : Analisis dan Pemahaman untuk Wajib Pajak Luar Negeri

Nabila Nasywa et al.
Pajak dan Manajemen Keuangan · Papers
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tax-law
Article 26 of the Indonesian Income Tax Law (PPh Pasal 26) is a significant fiscal regulation that imposes withholding tax on income derived from Indonesian sources and received by foreign taxpayers who do not have a permanent establishment (PE) in Indonesia. The implementation of this regulation pl
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